Finding Text
2022-005
Late reports, missing reports and variances from accounting records.
93.341 Analyses, Research and Studies to Address the Impact of CMS Programs on American
Indian/Alaska Native (AI/AN) Beneficiaries and the Health Care System Serving these Beneficiaries
93.421 Strengthening Public Health Systems and Services
Audit Results:
Criteria:Per Uniform Guidance 2 CFR 200 Subpart D, Performance and Financial Monitoring and Reporting,
reports should be submitted within the required timeframe per the grant agreement and should tie out
to the financial records. Documentation should also be kept for all financial and programmatic reports
submitted for all federal awards.
Condition:Four of the financial reports were submitted late and four had a variance from the expenditures per the
general ledger. In addition, programmatic reports were missing for both of the major programs tested.
Questioned Costs:$12,060
Context:PIt is important that all reports are timely filed and there is documentation to support all programmatic
and financial reports. This ensures that the Organization is in compliance with Uniform Guidance, as well
as ensuring that they are properly expending the funds and completing the goals of the grants.
Effect:As of the end of the grant period there was an overall variance of $12,060 between the amounts
reported on the financial reporting and the general ledger. We were also unable to obtain programmatic
reports to verify that these were filed.
Cause:The late reports and variances are due to ineffective controls over reporting resulting from employee
turnover, resulting in delays and missing reports to support the variances.
Recommendation:
Auditors recommend that grant personnel track all deadlines for submission of reports and that
management be aware of these deadlines and track and review all submissions to ensure timely and
accurate fillings. If there are delays, the Organization should request and document permission to
submit late. The Organization should also maintain all federal award reporting documentation in a
location where authorized personnel have access in order to ensure that it can always be located. It is
critical to maintain complete and accurate documentation to ensure compliance with Uniform Guidance
requirements.
Views of Responsible Officials and Planned Corrective Actions:
Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.